About the Course
Introduction
This webinar will analyze the most significant recent developments in FBAR enforcement and litigation, including landmark rulings and recent court decisions, evolving penalty standards, and increasing criminal scrutiny of offshore account reporting. The panelists will discuss how recent cases are reshaping the interpretation of willfulness, reasonable cause defenses, penalty calculations, and reporting obligations for U.S. persons with foreign financial accounts.
Description
Recent litigation has materially changed the FBAR landscape. In Bittner v. United States, the U.S. Supreme Court held that non-willful FBAR penalties are generally imposed on a per-report rather than per-account basis, significantly limiting potential penalty exposure in many cases. In United States v. Schwarzbaum, the Eleventh Circuit addressed willful FBAR penalties and concluded that such penalties may be subject to review under the Eighth Amendment's Excessive Fines Clause. Meanwhile, Aroeste v. United States raised important questions regarding treaty positions, residency, and FBAR filing obligations.
Perhaps more concerning are the government's recent criminal prosecutions involving undisclosed foreign accounts, including, for example, United States v. Credit Suisse Services AG, United States v. Gatta, and United States v. Gyetvay. These cases have resulted in substantial monetary penalties and, in many instances, prison sentences. Practitioners advising taxpayers with offshore assets must understand how recent developments affect compliance, examinations, appeals, and litigation strategy.
Listen as our accomplished panel explains how recent cases are redefining FBAR enforcement, discusses penalty mitigation options and voluntary compliance alternatives, and offers practical guidance for evaluating delinquent filings and litigation risks in an increasingly aggressive enforcement environment.
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BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.
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BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).
Date + Time
- event
Thursday, November 12, 2026
- schedule
1:00 PM ET/10:00 AM PT
I. FBAR reporting requirements and enforcement framework
II. The evolution of FBAR penalties
A. Non-willful vs. willful violations
B. Statutory penalty framework
C. Assessing and calculating penalties
III. The willfulness standard: recent and notable cases
IV. Bittner and the future of non-willful FBAR penalties
V. Criminal FBAR enforcement: case studies
VI. Correcting late, missing, and inaccurate FBAR filings
A. Identifying delinquent FBAR issues
B. Streamlined filing compliance procedures
C. Delinquent international information return submission procedures
D. Voluntary disclosure considerations
E. Risks associated with inaccurate certifications and corrective filings
VII. Managing examinations, appeals, and litigation risks
The panel will review these and other key issues:
- Recent developments in willfulness standards and penalty assessments
- Criminal FBAR enforcement trends and recent prosecutions
- How recent notable cases impact current FBAR decisions
- Correcting late, missing, and inaccurate FBAR filings
- Streamlined filing compliance procedures and other remedial options
- Practical considerations during IRS examinations, appeals, and litigation
Learning Objectives
After completing this course, participants will be able to:
- Identify significant recent developments in FBAR enforcement and litigation
- Decide how recent cases affect civil and criminal penalty exposure
- Determine available options for correcting delinquent or inaccurate FBAR filings
- Apply recent judicial guidance when advising clients with offshore reporting issues
- Field of Study: Taxes
- Level of Knowledge: Intermediate
- Advance Preparation: None
- Teaching Method: Seminar/Lecture
- Delivery Method: Group-Internet (via computer)
- Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
- Prerequisite:
Three years+ business or public firm experience preparing complex tax forms and schedules, supervising other preparers or accountants. Specific knowledge and understanding of international taxation, including residency determination, foreign entity classifications, application of treaty benefits, as well as GILTI/NCTI, Subpart F, and the related Section 250 deductions.
BARBRI, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.
BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).
BARBRI CE webinars-powered by Barbri-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .
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